9Meaning of eligible employee

9 Meaning of eligible employee

(1) An individual is an eligible employee of an entity for a fortnight if: (a) the individual is employed by the entity at any time in the fortnight; and (b) the individual satisfies the requirements in subsections (2) and (3); and (c) the individual is not excluded from being an eligible employee of the entity for the fortnight under subsection (4). (1A) Treat an individual as satisfying paragraph (1)(b) in relation to an entity if the individual is a 1 March 2020 employee of the entity.

Note: This subsection deals with the status of individuals who had already satisfied the requirements in subsections (2) and (3) in relation to 1 March 2020.

1 July 2020 requirements (2) The requirements are that, on 1 July 2020: (a) the individual was aged 16 years or over; and (aa) if the individual was aged 16 or 17 years—the individual was: (i) independent within the meaning of section 1067A of the Social Security Act 1991; or (ii) not undertaking full‑time study (within the meaning of the Social Security Act 1991); and (b) the individual was: (i) an employee (other than a casual employee) of the entity; or (ii) a long term casual employee of the entity; and (c) the individual: (i) was an Australian resident (within the meaning of section 7 of the Social Security Act 1991); or (ii) was a resident of Australia for the purposes of the Income Tax Assessment Act 1936 and was the holder of a special category visa referred to in the regulations under the Migration Act 1958 as a Subclass 444 (Special Category) visa.

Note: See subsection (5) for the meaning of long term casual employee.

Nomination requirements (3) The requirements are that: (a) the individual has given to the entity a notice (the nomination notice) in the approved form stating that: (i) the individual satisfies the requirements in subsection (2) and in paragraphs (b) and (c) of this subsection in relation to the entity; and (ii) the individual agrees to be nominated by the entity as an eligible employee of the entity for the purposes of the jobkeeper scheme; and (aa) if the individual was aged 16 or 17 years on 1 July 2020—the nomination notice includes: (i) a statement that the individual was independent within the meaning of section 1067A of the Social Security Act 1991 on 1 July 2020; or (ii) a statement that the individual was not undertaking full‑time study (within the meaning of the Social Security Act 1991) on 1 July 2020; and (b) at the time the individual gives the entity the nomination notice: (i) the individual is not excluded under subsection (4) from being an eligible employee of the entity for the fortnight in which the time occurs; and (ii) if the individual is a long term casual employee of the entity—the individual is not also an employee (other than a casual employee) of another entity; and (c) either: (i) at the time the individual gives the entity the nomination notice, the individual has not given any other entity, or the Commissioner, a nomination notice under this subsection or subsection 12(4) or 12B(4); or (ii) the individual is permitted by subsection (3A) to give the nomination notice to the entity.